Understanding corporate disclosures is important for accounting researchers, as information
plays a central role on financial markets. A generation of accounting and finance …

Auditor reporting on going-concern-related uncertainties remains one of the most
challenging issues faced by external auditors. Business owners, market participants and …

We show that increased audit effort is associated with lower annual report readability to
compensate for a perceived increase in the risk of financial misstatement for United States …

This study proposes a new auditing model that takes Fair Value Accounting (FVA) into
account as a unique complexity and risk factor. It gives new empirical data on audit firm …

This study examines the association between the political corruption of a local government
and the readability of firms' annual reports. Based on a sample of 12,742 firm-year …

Purpose The main objective of the present study is to assess the potential impact of
readability of financial statement notes on the auditor's report lag, audit fees and going …

This paper examines whether the presence of risk management committees is associated
with the readability of risk management disclosure. Specifically, we consider the presence …

This research investigates the impact of the annual financial report's readability on the
efficiency of information and the level of stock liquidity. To achieve these objectives, the …

Purpose This paper aims to investigate whether audit fees and financial report readability
are bi-directionally related. Design/methodology/approach The authors test their hypotheses …

This study investigates whether earnings volatility influences audit report lag. If auditors view
earnings volatility as affecting risk, and adjust effort in response to risk, we expect earnings …